EIN: 530196617
UEI: HWRTRMTXE6N6
Audited by: PKF O'CONNOR DAVIES, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 2, 2026 (27 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2025 — management decision was due March 26, 2026.
FAC accepted this audit on February 10, 2025 — management decision was due August 10, 2025.
FAC accepted this audit on August 26, 2024 — management decision was due February 26, 2025.
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
FAC accepted this audit on July 25, 2023 — management decision was due January 25, 2024.
Finding 2022-001: Subrecipient Expenses Project Period: January 1, 2022 through December 31, 2022 Federal Program: All Federal Programs Federal Award #: Various awards impacted Federal Award Year: Various years impacted Federal Agency: U.S. Department of State; U.S. Department of Health and Human Services Criteria: Per Section 200.510(b) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), ?The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ? 200.502? At a minimum, the schedule must: (i) List individual Federal programs by Federal agency. (ii) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included (iii) Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. (iv) Include the total amount provided to subrecipients from each Federal program.? The preparation includes reasonable assurance of the completeness and accuracy of the federal awards and subawards included in the Schedule of Expenditures of Federal Awards (SEFA). Condition and Context The Conference?s Office of Finance & Accounting performs weekly extractions from the MRIS system (MRIS) to import subrecipient expenses into the MIP system (MIP) in the correct accounting period. Management uses information from MIP to prepare the SEFA. During the extraction process a detailed report, which includes the expense incurred dates and a summary report, which does not include expense incurred dates, are pulled from MRIS to import expenses into MIP. During our testing of the completeness and accuracy of the SEFA we noted four subrecipient expenditures relating to 2022 that were incorrectly recorded in 2023, therefore understating the federal expenditures stated in the 2022 SEFA. Although the expenses were recorded in the incorrect period, the expenditures were in the correct period of performance. Cause We were informed by management that the employee performing the MRIS extraction during the year end period inadvertently uploaded the MRIS summary report instead of the detailed report containing the expense incurred dates into MIP, which resulted in expenditures being recorded in the incorrect period as of December 31, 2022. Effect As a result of the above, management performed a lookback analysis and determined the 2022 SEFA was understated by approximately $3 million prior to management?s correcting adjustment. Questioned Costs None. Whether the sampling was a statistically valid sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat of a finding in the immediately prior audit No. Recommendation We recommend management perform the following: 1. Ensure all personnel, new and old, are adequately trained on the year-end extraction/cutoff process to ensure expenditures are being accurately recorded in the SEFA. 2. Enhance its internal controls to ensure a detailed review of the weekly expense extraction is performed, especially at year end, to ensure expenses are recorded in the appropriate period. Views of Responsible Officials Management performed a lookback analysis to identify incorrectly recorded expenses and recorded adjusting entries to correctly account for expenses in the appropriate period. Management intends to monitor the use of detailed extraction reports more closely throughout the year to ensure that all personnel are extracting and utilizing the appropriate reports.
Show full finding ▾Hide full finding ▴Finding 2022-001: Subrecipient Expenses Project Period: January 1, 2022 through December 31, 2022 Federal Program: All Federal Programs Federal Award #: Various awards impacted Federal Award Year: Various years impacted Federal Agency: U.S. Department of State; U.S. Department of Health and Human Services Criteria: Per Section 200.510(b) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), ?The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with ? 200.502? At a minimum, the schedule must: (i) List individual Federal programs by Federal agency. (ii) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included (iii) Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. (iv) Include the total amount provided to subrecipients from each Federal program.? The preparation includes reasonable assurance of the completeness and accuracy of the federal awards and subawards included in the Schedule of Expenditures of Federal Awards (SEFA). Condition and Context The Conference?s Office of Finance & Accounting performs weekly extractions from the MRIS system (MRIS) to import subrecipient expenses into the MIP system (MIP) in the correct accounting period. Management uses information from MIP to prepare the SEFA. During the extraction process a detailed report, which includes the expense incurred dates and a summary report, which does not include expense incurred dates, are pulled from MRIS to import expenses into MIP. During our testing of the completeness and accuracy of the SEFA we noted four subrecipient expenditures relating to 2022 that were incorrectly recorded in 2023, therefore understating the federal expenditures stated in the 2022 SEFA. Although the expenses were recorded in the incorrect period, the expenditures were in the correct period of performance. Cause We were informed by management that the employee performing the MRIS extraction during the year end period inadvertently uploaded the MRIS summary report instead of the detailed report containing the expense incurred dates into MIP, which resulted in expenditures being recorded in the incorrect period as of December 31, 2022. Effect As a result of the above, management performed a lookback analysis and determined the 2022 SEFA was understated by approximately $3 million prior to management?s correcting adjustment. Questioned Costs None. Whether the sampling was a statistically valid sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat of a finding in the immediately prior audit No. Recommendation We recommend management perform the following: 1. Ensure all personnel, new and old, are adequately trained on the year-end extraction/cutoff process to ensure expenditures are being accurately recorded in the SEFA. 2. Enhance its internal controls to ensure a detailed review of the weekly expense extraction is performed, especially at year end, to ensure expenses are recorded in the appropriate period. Views of Responsible Officials Management performed a lookback analysis to identify incorrectly recorded expenses and recorded adjusting entries to correctly account for expenses in the appropriate period. Management intends to monitor the use of detailed extraction reports more closely throughout the year to ensure that all personnel are extracting and utilizing the appropriate reports.
Federal Award Findings and Questioned Costs Relating to Federal Awards Finding 2022-001: Subrecipient Expenses ? Significant Deficiency Federal Program: All Federal Programs Federal Agencies: U.S. Department of State; U.S. Department of Health and Human Services Federal Award Year: Various years impacted Compliance Requirement: N/A ? relates to Schedule of Expenditures of Federal Awards (SEFA) reporting Condition and Context The Conference?s Office of Finance & Accounting performs weekly extractions from the MRIS subrecipient system (MRIS) to import subrecipient expenses into the MIP accounting system (MIP) in the correct accounting period. Management uses this information to prepare the SEFA. During the extraction process a detailed report, which includes the expense incurred dates, and summary report, which does not include expense incurred dates, are pulled from MRIS to import expenses into MIP. During our testing of the completeness and accuracy of the SEFA, we noted four subrecipient expenditures relating to 2022 that were incorrectly recorded in 2023 therefore understating the federal expenditures included in the 2022 SEFA. Although the expenses were recorded in the incorrect period, the expenditures were in the correct period of performance. Corrective Action Management intends to implement the use of the detailed reports throughout the year and to only use the summary reports in the verification process. The Finance and Accounting team will ensure all personnel, new and old, are adequately trained on the year-end extraction/cutoff process as well as conduct detailed reviews of weekly expense extractions, especially at year-end, to ensure expenditures are being completely and accurately recorded in the SEFA. Additionally, a lookback was performed by management to identify incorrectly recorded expenses and adjusting entries were recorded to correctly account for expenses in the appropriate period. Contact Person Paul Byus, Associate Accounting Director, MRS Office of Finance and Accounting US Conference of Catholic Bishops Anticipated Completion Date: The anticipated completion date is February 28, 2024; however, the process has been implemented starting July 1, 2023.
FAC accepted this audit on January 31, 2023 — management decision was due July 31, 2023.
FAC accepted this audit on August 9, 2022 — management decision was due February 9, 2023.
Finding 2021-001: Subrecipient Monitoring Project Period January 1, 2021 through December 31, 2021 Federal Program U.S. Refugee Admissions Program - CFDA Number 19.510; Unaccompanied Alien Children Program - CFDA Number 93.676 Federal Award # SPRMCO21CA3001; SPRMCO21CA3291 & 90ZU0163-03; 90ZU0355-01; 90ZU0325-01;90ZU0266-01 Federal Award Year October 28, 2020 through December 31, 2021; September 27, 2021 through March 31, 2022; January 1, 2021 through December 31, 2023; February 1, 2020 through December 31, 2023; October 1, 2018 through September 30, 2022 Federal Agency U.S. Department of State; U.S. Department of Health and Human Services Criteria Per Section 200.331(b) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), ?All pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring described in paragraphs (d) and (e) of this section, which may include consideration of such factors as: 1. The subrecipient's prior experience with the same or similar subawards; 2. The results of previous audits including whether or not the subrecipient receives a Single Audit in accordance with Subpart F?Audit Requirements of this part, and the extent to which the same or similar subaward has been audited as a major program; 3. Whether the subrecipient has new personnel or new or substantially changed systems; and 4. The extent and results of Federal awarding agency monitoring (e.g., if the subrecipient also receives Federal awards directly from a Federal awarding agency). Further, per section 200.331 (d) of the Uniform Guidance states, ?Pass-through entity monitoring of the subrecipient must include: 1. Reviewing financial and performance reports required by the pass-through entity. 2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and other means. 3. Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ?200.521 Management decision.? Condition and Context USCCB?s Office of Finance & Accounting performs annual risk assessment procedures over its subrecipients to determine the level of monitoring to be performed over each subrecipient. This risk assessment includes verifying the subrecipient?s status in SAM.gov as an active participant; reviewing the risk assessment questionnaire prepared by the subrecipient; and reviewing the subrecipient?s latest single audit report, if applicable. Management was able to provide evidence that the questionnaires and single audit reports were sent and received back from all subrecipients. However, management did not perform its risk assessment procedures over reviewing the subrecipient?s single audit reports and issuing management decision letters for findings pertaining to Federal awards provided to the subrecipient from USCCB as required by ?200.521 Management decision. Cause During our testing of subrecipient monitoring, we were informed by management that the Conference experienced significant personnel turnover which prevented them from reviewing the subrecipient single audit reports received during the risk assessment process. Effect Without adequate monitoring controls, the Conference is not able to ensure that subrecipients are complying with Federal statutes, regulations, and the terms and conditions of the subaward. Questioned Costs None. Whether the sampling was a statistically valid sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat of a finding in the immediately prior audit None. Recommendation We recommend the Conference strengthen its existing controls to ensure that subrecipient monitoring risk assessment procedures are performed timely and documented appropriately. Views of Responsible Officials Management has augmented the federal grant accounting staffing level through the use of experienced temporary help to assist in completing the 2021 risk assessment and monitoring activities. A third senior grants accountant position has been approved to strengthen the control environment such that the risk assessment, monitoring procedures and other fiscal activities can be performed without interruption. Recruiting efforts are underway to identify a suitable candidate for the position.
Show full finding ▾Hide full finding ▴Finding 2021-001: Subrecipient Monitoring Project Period January 1, 2021 through December 31, 2021 Federal Program U.S. Refugee Admissions Program - CFDA Number 19.510; Unaccompanied Alien Children Program - CFDA Number 93.676 Federal Award # SPRMCO21CA3001; SPRMCO21CA3291 & 90ZU0163-03; 90ZU0355-01; 90ZU0325-01;90ZU0266-01 Federal Award Year October 28, 2020 through December 31, 2021; September 27, 2021 through March 31, 2022; January 1, 2021 through December 31, 2023; February 1, 2020 through December 31, 2023; October 1, 2018 through September 30, 2022 Federal Agency U.S. Department of State; U.S. Department of Health and Human Services Criteria Per Section 200.331(b) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), ?All pass-through entities must evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring described in paragraphs (d) and (e) of this section, which may include consideration of such factors as: 1. The subrecipient's prior experience with the same or similar subawards; 2. The results of previous audits including whether or not the subrecipient receives a Single Audit in accordance with Subpart F?Audit Requirements of this part, and the extent to which the same or similar subaward has been audited as a major program; 3. Whether the subrecipient has new personnel or new or substantially changed systems; and 4. The extent and results of Federal awarding agency monitoring (e.g., if the subrecipient also receives Federal awards directly from a Federal awarding agency). Further, per section 200.331 (d) of the Uniform Guidance states, ?Pass-through entity monitoring of the subrecipient must include: 1. Reviewing financial and performance reports required by the pass-through entity. 2. Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and other means. 3. Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ?200.521 Management decision.? Condition and Context USCCB?s Office of Finance & Accounting performs annual risk assessment procedures over its subrecipients to determine the level of monitoring to be performed over each subrecipient. This risk assessment includes verifying the subrecipient?s status in SAM.gov as an active participant; reviewing the risk assessment questionnaire prepared by the subrecipient; and reviewing the subrecipient?s latest single audit report, if applicable. Management was able to provide evidence that the questionnaires and single audit reports were sent and received back from all subrecipients. However, management did not perform its risk assessment procedures over reviewing the subrecipient?s single audit reports and issuing management decision letters for findings pertaining to Federal awards provided to the subrecipient from USCCB as required by ?200.521 Management decision. Cause During our testing of subrecipient monitoring, we were informed by management that the Conference experienced significant personnel turnover which prevented them from reviewing the subrecipient single audit reports received during the risk assessment process. Effect Without adequate monitoring controls, the Conference is not able to ensure that subrecipients are complying with Federal statutes, regulations, and the terms and conditions of the subaward. Questioned Costs None. Whether the sampling was a statistically valid sample The sample was not intended to be, and was not, a statistically valid sample. Identification of whether the audit finding is a repeat of a finding in the immediately prior audit None. Recommendation We recommend the Conference strengthen its existing controls to ensure that subrecipient monitoring risk assessment procedures are performed timely and documented appropriately. Views of Responsible Officials Management has augmented the federal grant accounting staffing level through the use of experienced temporary help to assist in completing the 2021 risk assessment and monitoring activities. A third senior grants accountant position has been approved to strengthen the control environment such that the risk assessment, monitoring procedures and other fiscal activities can be performed without interruption. Recruiting efforts are underway to identify a suitable candidate for the position.
UNITED STATES CONFERENCE OF CATHOLIC BISHOPS Status of Findings and Questioned Costs Year ended December 31, 2021 Federal Award Findings and Questioned Costs Relating to Federal Awards Finding 2021-001: Subrecipient Monitoring ? Significant Deficiency Federal Program: Refugee Admissions Program and Unaccompanied Alien Children Program Federal Agency: U.S. Department of State, U.S. Department of Health and Human Services Federal Award Year: October 28, 2020 through December 31, 2021; September 27, 2021 through March 31, 2022; January 1, 2021 through December 31, 2023; February 1, 2020 through December 31, 2023; October 1, 2018 through September 30, 2022 Compliance Requirement: Subrecipient Monitoring Condition and Context USCCB?s Office of Finance & Accounting performs annual risk assessment procedures over its subrecipients to determine the level of monitoring to be performed over each subrecipient. This risk assessment includes verifying the subrecipient?s status in SAM.gov as an active participant, reviewing the risk assessment questionnaire prepared by the subrecipient; and reviewing the subrecipient?s latest single audit report, if applicable. Management was able to provide evidence that the questionnaires and single audit reports were sent and received back from all subrecipients. However, management did not perform its risk assessment procedures over reviewing the subrecipient?s single audit reports and issuing management decision letters for findings pertaining to Federal awards provided to the subrecipient from USCCB as required by ?200.521 Management decision. Corrective Action Management has augmented the federal grant accounting staffing level through the use of experienced temporary help to assist in completing the 2021 risk assessment and monitoring activities. A third senior grants accountant position has been approved to strengthen the control environment such that the risk assessment, monitoring procedures and other fiscal activities can be performed without interruption. Recruiting efforts are underway to identify a suitable candidate for the position. Contact Person Paul Byus, Associate MRS Accounting Director Office of Finance and Accounting US Conference of Catholic Bishops Anticipated Completion Date: The anticipated completion date is December 31, 2022; however, the risk assessment procedures have been started.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
FAC accepted this audit on August 16, 2021 — management decision was due February 16, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on July 5, 2020 — management decision was due January 5, 2021.
FAC accepted this audit on July 23, 2019 — management decision was due January 23, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on July 29, 2018 — management decision was due January 29, 2019.
FAC accepted this audit on July 9, 2017 — management decision was due January 9, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
